Resolution - 6941RESOLUTION NO. 6941
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, SETTING THE SCHEDULE OF FEES FOR BUSINESS LICENSE
TAXES, SUSPENDING A PORTION OF THE BUSINESS LICENSE TAXES
• IMPOSED ON OFFICE AND COMMERCIAL RENTALS, AND SUSPENDING
THE COMMERCIAL TENANTS OCCUPANCY TAX.
WHEREAS, the City Council of the City of West Covina, under Ordinances
No. 1486, established that the schedule of fees was to be adopted by resolution
of the City Council; and
WHEREAS, the City Council of the City of West Covina, under Ordinance
Nos. 1391, 1442, and 1524, may suspend portions of the business license tax
for commercial rental and the increase of the base index in the Consumer Price
Index (the base index being that for the month of June, 1979); and
WHEREAS, the City Council of the City of West Covina has suspended
increases in commercial rentals from 1979-1984, and whereas, increases pursuant
to increases in the consumer Price Index were suspended for the calendar years
1980, 1981, 1982, 1983, and 1984.
NOW, THEREFORE, the City Council does resolve as follows:
SECTION 1. That a portion of said Business License Tax for Category
A -II under Ordinance No. 1391 to wit:
$10.00 per $1,000.00 or fraction thereof for the second $5,000.00
of rental revenues, plus $5.00 for each additional $1,000.00 of rental
revenues or fraction thereafter shall be suspended.
. SECTION 2. That all of said Business License Tax for Category
A -III under Ordinance No. 1524 to wit:
$60.00 per calendar quarter for the first $5,000.00 of rental charges
paid, plus an additional $12.00 per calendar quarter for each $1,000.00
of rental charges paid or fraction thereafter shall be suspended.
SECTION 3. That the portion of said taxes herein above suspended
shall terminate as of December 31, 1985, at which time this Resolution shall
no longer be of any force and effect and the full amount of said Business License
Taxes for A -II and A -III shall automatically be reinstated.
SECTION 4. That increases in the Business License Taxes be suspended
by the percent amount of the increase in the .C.P.I. for fiscal years 1979-80,
1980-81, 1981-82, and.1982-83, that.Business License Taxes be increased on
January 1, 1985, by the percent amount of the increase in the Consumer Price
Index for July 1983 - June 1984 (3.9%), and that the Schedule of Fees be so
amended as follows:
•
Type of Fee
1. Transfer Fee
(per Section 14-28 of the
• West Covina Municipal Code),
2. Microwave Pay Television
System (per Section 14-57
of the West Covina
Municipal Code)
SCHEDULE OF FEES
(per calendar year)
Current Charge
$5.00
2 of 1 percent of gross
receipts with a minimum
charge of $100.00
Charges as of l/l/85
Same
Same
3. CATEGORY CODE V-Sanitary
10 percent of gross
Same
Landfills and Disposal
receipts with a minimum
Sites
of $100,000.00
4. CATEGORY CODE A: A-1
$55.00 minimum for the
$57.00 minimum for the
Residential Rentals
first two units plus
first two units plus
$11.00 for each
$11.40 for each
additional unit
additional unit
5. CATEGORY CODE A: A -II
Rental without land lease-
Same
Office and Commercial
Minimum of $50.00 for the first
Rentals
$5,000.00 of rental revenues
+ $10.00 per each $1,000.00
or fraction thereafter.
Lrri�A -M
Rental with land lease-
Same
Minimum of $60.00 per
calendar quarter for the
first $5,000.00 of rental
•
charges paid + $12.00 per
calendar quarter for each
$1,000.00 or fraction
thereafter.
6. CATEGORY CODE P: PI
Corporation-$55.00 base
Corporation-$57.00 base
Professions
fee + $55.00 for each
fee + $57.00 for each
professional employee
professional employee
and $11.00 for each non-
and $11.40 for each non-
professional employee.
professional employee.
Individual or partner-
Individual or partner-
ship -Minimum $55.00 +
ship -Minimum $57.00 +
$11.00 for each employee
$11.40 for each employee
and $55.00 for each addi-
and $57.00 for each addi-
tional working owner,
tional working owner,
partner, or principal.
partner, or principal.
Any professional, in
Any professional, in
lieu of the yearly fee,
lieu of the yearly fee
may pay a fee of $5.00
may pay a fee of $5.00
per day.
per day.
7. CATEGORY CODE P: PII
Minimum of $55.00 +
Minimum of $57.00 +
Services
$11.00 for each employee
$11.40 for each employee
or additional working
or additional working
owner, partner or
owner, partner or
•
principal.
principal.
8. CATEGORY CODE C:
Contractors subject to
Contractors subject to
Contractors
a job fee-$11.00.
a job fee-$11.40.
Contractors not subject
Contractors not subject
to a job fee-$66.00
to a job fee-$68.50
-2-
Type of Fee
Current Charge
Charges as of l/l/85
9.
CATEGORY CODE R:
Daily fee of $5.00
Daily fee of $5.00
Retail
per day or:
per day or:
Minimum of $55.00 +
Minimum of $57.00 +
$11.00 for each employee
$11.40 for each employee
and $11.00 for each
and $11.40 for each
additional working
additional working
•'
owner, partner or prin-
owner, partner or prin-
cipal more than one.
cipal more than one.
10.
CATEGORY CODE M:
Minimum of $55.00 +
Minimum of $57.00 +
Manufacturers, wholesalers,
$11.00 for each employee
$11.40 for each employee
newspaper publishing,
and $11.00 for each
and $11.40 for each
grocers, meat markets,
additional working
additional working
transfer and storage
owner, partner, or prin-
owner, partner, or prin-
companies, and busi-
cipal more than one.
cipal more than one.
nesses of a like nature
or similar nature.
11.
CATEGORY CODES:
Special Businesses
a. Finance Companies
-0- (Exempt)
-0- (Exempt)
b. Savings & Loan
$165.00
Exempt
Associations
c. Dance Permit
$276.00 or $41.00
$286.00 or $42.50
per dance
per dance
d. Skating and
$110.00
$114.00
Roller Rink
e. Theaters & Movies
17¢ per seat for the
17t per seat for the
first 500 + U for each
first 500 + U for each
seat thereafter
seat thereafter
f. Gyms & Figure Salons
$99.00
$102.00
•
g. Billiard Parlors
$55.00
$57.00
h. Bowling Alleys
$55.00 + $8.00 per alley
$57.00 + $8.30 per alley
i. Mailing and Telephone
$55.00
$57.00
Service
j. Peddlers & Solicitors
$16.00 per day or $165.00
$16.60 per day or $171.00
per year per individual
per year per individual
or $220.00 per year per
or $228.50 per year per
k. Junk Dealers
company.
$276.00 or $16.00 per
company.
$286.00 or $16.50 per
day.
day.
1. Bankruptcy, liquida-
30-day sale-$41.00
30-day sale-$42.50
tion and like sales
60-day sale-$82.00
60-day sale-$85.00
90-day sale-$110.00
90-day sale-$114.00
(Same)
(Same)
m. Carnivals & Circuses
$276.00 for the first
$286.00 for the first
day + $138.00 for each
day + $143.00 for each
day thereafter.
day thereafter.
n. House movers
$165.00 or $41.00 per
$171.00 or $42.50 per
day•
day.
o. Taxicab Operators
$33.00 per cab or
$34.00 per cab or
$275.00 per year per
$285.00 per year per
company.
company.
p. Delivery or sale of
goods or services by
vehicle or on foot.
•
- Wholesale
$27.00 per vehicle or
$221.00
$28.00 per vehicle or
per company.
$229.00 per company.
- Retail
$33.00 per vehicle or
$34.00 per vehicle or
$275.00 per company.
$285.00 per company.
- Food Vendors
$55.00 per established
$57.00 per established
route.
route.
- Laundry, dry cleaning
$55.00 per established
$57.00 per established
or uniform service
route.
route.
- All other route sales
$55.00 per established
$57.00 per established
or rentals
route.
route.
Type of 'Fee
-3-
Current Charge
Charges as of l/l/85
a
i
0
Service vehicles
r. Shoe Shine Stand
s. Amusement Shows
t. Gardeners
u. Laundromat
- Laundromat
- Other coin -
operated washers
and dryers
v. Vending Machines
- Cigarette
- Photo machine
- Stamp machine
- Bulk Machine
- Other coin -operated
vending machines
- requiring 10¢ or
less to operate
- requiring more than
10¢ to operate
- Alternative tax for
all vending machines
$33.00 per vehicle or
$550.00 per company.
$11.00 if not inside
other business.
$8.00 per ride
$33.00 per vehicle
$34.00 per vehicle or
$571.00 per company.
$11.40 if not inside
other business.
$8.25 per ride
$34.00 per vehicle
Minimum of $44.00 +
$1.00 for each coin -
operated machine over
30 in number.
Owner installed-$1.00
Same
Minimum of $45.50 +
$1.00 for each coin -
operated machine over
30 in number.
$16.00 for the first Same
$1,000.00 or less of gross
receipts + 1/10th of
1 percent of the amount
of any additional gross
receipts.
$12.00 for the first Same
$1,000.00 or less of gross
receipts + 1/10th of
1 percent of any addi-
tional gross receipts.
$3.00 for the first $500.00 Same
or less of gross receipts +
1/10th of 1 percent of any
additional gross receipts.
$1.00 for the first $100.00 Same
or less of gross receipts +
1/10th of 1 percent of any
additional gross receipts.
$5.00 for the first $500.00 Same
or less of gross receipts +
1/10th of 1 percent of the
gross receipts in excess ofP° —
$1 �80fl-00-. � 500 o.o . C V
$10.00 for the first Same
$1,000.00 or less of gross
receipts + 1/10th of
1 percent of any additional
ross receipts.
100.00 for the first Same
$2,000.00 or less of gross
receipts from all machines
located in the City + 1/10th
of 1 percent of any addi-
tional gross receipts.
$5.00 for the first $500.00 Same
or less of gross receipts +
1/10th of 1 percent of the
gross receipts in excess ofP° —
$1 �80fl-00-. � 500 o.o . C V
$10.00 for the first Same
$1,000.00 or less of gross
receipts + 1/10th of
1 percent of any additional
ross receipts.
100.00 for the first Same
$2,000.00 or less of gross
receipts from all machines
located in the City + 1/10th
of 1 percent of any addi-
tional gross receipts.
V
- 4-
Type of Fee
Current
Charge
Charges
as
of l/l/85
w. Other coin -operated
machines
- game and amusement
machines
- requiring less than
$11.00
per
machine
$11.40
per
machine
10t to operate
- requiring 10t or
$22.00
per
machine
$22.80
per
machine
• more to operate
- other coin -operated
vending machines
- requiring 10t or
$5.00 per machine
$5.00 per
machine
less to operate
- requiring more than
$11.00
per
machine
$11.40
per
machine
10t but less than
25t to operate
- requiring 25t or
$16.00
per
machine
$16.60
per
machine
more to operate
SECTION 5, Validity of Resolution. If any section, subsection,
sentence, clause, phrase or portion of this resolution is for any reason
held to be invalid or unconstitutional by the decision of any court of competent
jurisdiction, such decision shall not affect the validity of the remaining
portions of this resolution.
SECTION 6, That this resolution shall become effective September 1,
1984.
SECTION 7. That the City Clerk shall certify to the adoption of
this resolution and cause the same to be published in the manner required by
law.
APPROVED and ADOPTED this 8th day of OctohPr 1984.
•
Mayor
•
ATTEST:
/ice_/
rs' -
I HEREBY CERTIFY that the foregoing Resolution No. 6941 was duly
adopted by the City Council fo the City of West Covina at a regular meeting
thereof held on the 8th day of October 1984, by the following vote
of the Council:
AYES: COUNCILMEMBERS: Manners, Chappell, Shearer, Tennant, Bacon
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
APPROVED AS TO FORM:
C' y Attorne